Region & country-specific guidelines

Developers located in Australia

If you're located in Australia, you're responsible for determining, charging, and remitting GST on all Google Play Store paid app and in-app purchases made by customers in Australia.

Developers located outside of Australia

Due to tax laws in Australia, Google is responsible for determining, charging, and remitting 10% GST to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Australia.

You don't need to calculate and send GST separately for purchases made by customers in Australia. If you were previously collecting GST in Australia, you no longer need to do so.

Developers located in Bahrain

If you're located in Bahrain, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Bahrain.

Developers located outside of Bahrain

Due to tax laws in Bahrain, Google is responsible for determining, charging, and remitting VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Bahrain.

You don't need to calculate and send VAT separately for purchases made by customers in Bahrain. If you were previously collecting VAT in Bahrain, you no longer need to do so.

Developers located in Belarus

If you're located in Belarus, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in Belarus.

Developers located outside of Belarus

Due to tax laws in Belarus, Google is responsible for determining, charging, and remitting a 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Belarus.

If you're located outside of Belarus, you don't need to calculate and send VAT separately for purchases by customers in Belarus. If you were previously collecting VAT in Belarus, you no longer need to do so.

Due to VAT laws in the European Union (EU), Google is responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by EU customers. Google will send VAT for EU customers' digital content purchases to the appropriate authority.

You don't need to calculate and send VAT separately for EU customers. Even if you're not located in the EU, this change in VAT laws will still apply.

Developers located in India

If you're located in India, it is your responsibility to determine whether you need to obtain a Goods & Services Tax identification number (GSTIN) and to determine any applicable tax.

Developers located outside of India

Due to tax laws in India, Google is responsible for determining, charging, and remitting GST to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in India.

You don't need to calculate and send GST separately for purchases made by customers in India. If you were previously collecting GST in India, you no longer need to do so.

Related content

If you offer paid apps or in-app purchases to customers in Japan, beginning October 1, 2015, a change in Japan Consumption Tax Law (JCT) affects your tax responsibilities in Japan. If you have specific questions related to your tax responsibilities in Japan, consult your tax advisor.

Developers located outside of Japan

If you're located outside of Japan and offer paid apps or in-app purchases to customers in Japan, you're responsible for charging, remitting, and reporting on any JCT to the National Tax Agency in Japan.

Developers located in Japan

If you're located in Japan and offer paid apps or in-app purchases to customers in Japan, beginning October 1, 2015, the Google Play transaction fee charged by Google Asia Pacific Limited is now considered a business-to-business (B2B) transaction.

You're responsible for assessing and reporting JCT for the B2B services provided by a foreign entity to the National Tax Agency in Japan. JCT will not be automatically added to your app's transaction fees.

Developers located in Russia

If you're located in Russia, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Russia.

Developers located outside of Russia

Due to tax laws in Russia, Google is responsible for determining, charging, and remitting an 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Russia.

You don't need to calculate and send VAT separately for purchases made by customers in Russia. If you were previously collecting VAT in Russia, you no longer need to do so.

Developers located in Saudi Arabia

If you're located in Saudi Arabia, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in Saudi Arabia.

Developers located outside of Saudi Arabia

Due to tax laws in Saudi Arabia, Google is responsible for determining, charging, and remitting a 5% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Saudi Arabia.

If you're located outside of Saudi Arabia, you don't need to calculate and send VAT separately for purchases by customers in Saudi Arabia. If you were previously collecting VAT in Saudi Arabia, you no longer need to do so.

Developers located in Serbia

If you're located in Serbia, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Serbia.

Developers located outside of Serbia

Due to tax laws in Serbia, Google is responsible for determining, charging, and remitting a 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Serbia.

You don't need to calculate and send VAT separately for purchases made by customers in Serbia. If you were previously collecting VAT in Serbia, you no longer need to do so.

Developers located in South Korea

If you're located in South Korea, you're responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by customers in South Korea.

Developers located outside of South Korea

Due to tax laws in South Korea, Google is responsible for determining, charging, and remitting a 10 percent VAT to the appropriate authority for all Google Play Store paid apps and in-app purchases by customers in South Korea for developers located outside of South Korea.

As a result, if you're located outside of South Korea, you don't need to calculate and send VAT separately for purchases by customers in South Korea. If you were previously collecting VAT in South Korea, you no longer need to do so.

Developers located in the United Arab Emirates

If you're located in the United Arab Emirates, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in the United Arab Emirates.

Developers located outside of the United Arab Emirates

Due to tax laws in the United Arab Emirates, Google is responsible for determining, charging, and remitting a 5% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in the United Arab Emirates.

If you're located outside of the United Arab Emirates, you don't need to calculate and send VAT separately for purchases by customers in the United Arab Emirates. If you were previously collecting VAT in the United Arab Emirates, you no longer need to do so.

In accordance with sales tax requirements, Google is responsible for determining, charging, and remitting sales tax for all Google Play Store app and in-app purchases by customers in these states. Google will remit sales tax to the appropriate state tax authority.

You don't need to calculate and send sales tax separately for customers in these states. Even if you're not located in the United States, this treatment will still apply.

Due to VAT and Goods and Services Tax (GST) laws, Google is responsible for determining, charging, and remitting VAT or GST for all Google Play Store paid app and in-app purchases made by customers in the following locations:

VAT: Albania, Morocco, Norway, Taiwan, Turkey

GST: New Zealand

Google will send VAT or GST for paid app and in-app purchases made by customers in these countries to the appropriate authority. You don't need to calculate and send VAT or GST separately for customers in these countries.

Here's how to review the VAT or GST rates used for paid app and in-app purchases in these countries:

Change app prices

If you offer apps in tax-inclusive countries, the tax rate set in your Play Console will be applied to your existing tax-exclusive prices.

In countries where developers are responsible for remitting VAT to the appropriate tax authority, Google will pass on the entire tax amount collected to the developer, and calculate the transaction fee off the net price of the product.

Other countries

If you're offering apps in a country other than those listed above, you're responsible for determining the applicable tax rate for your apps in all jurisdictions and for remitting the taxes to the appropriate taxing authority (which may be different to the tax authority in your own location). The tax rates you specify automatically apply when the buyer checks out. Google is unable to provide you with tax advice and you should consult your own tax advisor.

The sales tax rate will be a percentage of the price of your app. For example:

Sales tax rate

App price

Sales tax

Total app price

20%

$10

$2.00

$12.00

For developers in Argentina

At this time, if you're a developer in Argentina offering apps on Google Play, please be aware that there is not a mechanism provided for collecting sales taxes, value added taxes, or other taxes. It is your responsibility as the merchant of record to:

Determine if you are legally required to collect taxes,

Gross-up the application price to include any taxes, and

Remit any required taxes to the relevant taxing authority. You're responsible for any withholding taxes arising from the sale of the apps, and any payments from Google will be made net of withholding taxes.